>I'd never hire a full time employee who can work remotely. I'd employ a contractor who has to itemize their invoice.

That's not going to save you any money though.

A FT developer who makes $75 an hour only accepts that pay because it's closer to $300/hr in practice (if you only count the hours they are actually productive, which maxes out at 2-3 per day for knowledge work).

A freelance developer of similar skill, who accurately bills per hour worked, will simply charge $300 per hour.